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4. Roberto Corporation was organized on January 1,2018 . The firm was authorized to issue 150,000 shares of $4 par common stock. During 2018 , Roberto had the following transactions relating to shareholders' equity: Issued 20,000 shares of common stock at $9 per share. Issued 20,000 shares of common stock at $8 per share. Reported a net income of $100,000. Paid dividends of $70,000. Purchased 5,000 shares of treasury stock at $10 (part of the 20,000 shares issued at $9 ). What is total shareholders' equity at the end of 2018 ? A) $270,000. B) $300,000. (C) $320,000. D) $360,000